Assessment of Omitted Real Estate.

Milwaukee City Charter § 19-28

in effect

19-28. Assessment of Omitted Real Estate. If it shall appear to the assessors that any lot or parcel of land was omitted in the assessment roll in any of the 5 last previous years, and that the same was then liable to taxation, they shall, in addition to the assessment for that year, assess the lot or tract so omitted, for such year or years in which it shall have been so omitted, at the just value thereof, noting the year when such omission occurred, and such assessment shall have the same force and effect as it would have had if made in the year when the same was omitted. And the common council shall, in addition to the taxes for the current year, levy such taxes upon such lot or tract as the same would have been chargeable with had not the same been so omitted, and such taxes shall be collected as other taxes or assessments are for the current year. All lands shall be subject to taxes that may have been omitted, in whosesoever hands they may have come. Should the tax or the assessment upon any parcel of land be set aside or declared void by reason of any defect or informality in the assessing, levying, selling or conveying the same but not affecting the equity or justice of the tax itself, the common council shall cause the tax or assessment so set aside or declared void to be relevied in such manner as they shall by ordinance direct: provided, that if the defect was in the assessment, the same shall be again assessed at such time as the common council may direct, and the said tax or assessment so reassessed or relevied shall be and continue a lien upon said lot or tract, and shall be collected as other taxes and assessments are collected under this act. (HISTORY: Section 19-28 am. Ch. Ord. 323, File #62-2554-d, Oct. 2, 1966.)

Source: City of Milwaukee Legislative Reference Bureau, Milwaukee City Charter and Code of Ordinances (city.milwaukee.gov master PDFs)URL: https://city.milwaukee.gov/ImageLibrary/Groups/ccClerk/Ordinances/City-Charter/CH19.pdf#page=8Fetched: 10/26/2026